The One, Big, Beautiful Bill Act (H.R. 1), recently passed by the U.S. House, introduces major changes to the Global Intangible Low-Taxed Income (GILTI) regime that could impact multinational corporations. It makes the current 49.2% GILTI deduction rate permanent...
Class B malls have struggled in recent years with the decrease in mall shoppers and the departure of anchor tenants. Developers and owners are revitalizing Class B malls and filling vacancies by introducing mixed-use elements such as apartments, hotels, healthcare...
Joint ventures bring together two or more parties to collaborate on a specific business opportunity. They may be structured as contractual arrangements, new entity formations, or investments in an existing business. Key considerations include defining the joint...
This practice note covers how to respond to a complete response letter issued by the FDA as part of the agency’s new drug application (NDA) or biologics license application (BLA) process. Read now » Related Content FDA Drug Regulatory Activity...
Want to know how to balance the benefits of artificial intelligence tools against associated risks to employee privacy? Read our practice note, Artificial Intelligence (AI) and Employee Privacy , by Damon Silver, Eric Felsberg, Douglas Klein, Gregory Brown, Julia...
Explore this guidance on the key aspects of preparing a corporate representative for a deposition in patent litigation, expertly authored by Charles A. Weiss of Holland & Knight LLP. The practice note covers the scope and purpose of a Rule 30(b)(6) deposition...
If medical science has evolved, someone forgot to tell the Texas Labor Code. Although the Lone Star State is considering adoption of the newly released AMA Guides Sixth, it’s still flipping through the well-worn AMA Guides to the Evaluation of Permanent Impairment...
Check out this checklist from Practical Guidance – Healthcare that outlines the required elements of a nonprofit hospital's Billing and Collections Policy under Section 501(r) of the Internal Revenue Code. The checklist establishes what actions a nonprofit...
Beginning on April 25, 2025, foreign reporting companies began submitting Initial Beneficial Ownership Information (BOI) reports to FinCEN, under the Corporate Transparency Act (CTA). However, controversy persists following the March 2025 Interim Final Rule issued...
When a client asks whether entering into a joint venture is allowed under its current credit facility, it’s important to assess potential restrictions in the credit agreement. These agreements often limit a borrower’s ability to acquire, form, or participate...
The DOL’s Employee Benefits Security Administration (EBSA) recently announced a temporary enforcement policy under ERISA that makes it easier to unload small retirement benefit payments owed to missing participants or beneficiaries. Provided the participant's...
An online retailer recently successfully asserted consent as a complete defense to a putative Pennsylvania Wiretapping and Electronic Surveillance Control Act class action, resulting in the dispositive dismissal of the action. The decision provides key insights...
Considering investing in or restructuring a cannabis business in Massachusetts? This comprehensive guide demystifies the regulatory maze surrounding ownership and control changes, offering cannabis operators and attorneys a step-by-step breakdown of what the Massachusetts...
Unlock the secrets to seamless architect negotiations with our comprehensive guide. The Architect Services Playbook offers a strategic framework for drafting and negotiating service agreements, complete with preferred provisions, fallback language, and expert drafting...
Modernized Regulation A creates two tiers of offerings: Tier 1, for offerings up to $20 million (including no more than $6 million on behalf of selling security holders) in a 12–month period; and Tier 2, for offerings currently up to $75 million (including...